| Links from Section 92 | ||
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| Links to Section 92 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(2) The reduction which would fall to be made under section 92 in respect of relevant business property comprised in a gift or inheritance shall cease to be applicable if and to the extent that the property, or any property which directly or indirectly replaces it— |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(3) Notwithstanding subsection (2), where relevant business property (in this section referred to as “original property”) comprised in a gift or inheritance has been replaced directly or indirectly by other property and the market value of the original property is greater than the market value of that other property, then the reduction which would fall to be made under section 92 in respect of the original property shall be reduced in the same proportion as the market value of the other property bears to the market value of the original property. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) relief has been granted by virtue of section 89(2) or section 92 in respect of a gift or inheritance of agricultural property or, as the case may be, relevant business property, |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(c) to the extent to which section 101(2) applies, for the duration of the period from the valuation date to the date the reduction which would otherwise fall to be made under section 92 ceases to be applicable, |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) section 54 shall apply to that whole or part of the tax notwithstanding subsection (3) or (4) of that section but where all or any part of that agricultural property or relevant business property, or any property which directly or indirectly replaces such property, is sold or compulsorily acquired and, by virtue of subsection (4) of section 89 or section 101, that sale or compulsory acquisition causes the taxable value of such a taxable gift or taxable inheritance to be increased, or would cause such increase if subsection (2) of section 89 or section 92 applied, all unpaid instalments referable to the property sold or compulsorily acquired shall, unless the interest of the donee or successor is a limited interest, be paid on completion of that sale or compulsory acquisition and, if not so paid, shall be tax in arrear, and |
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